| Original language | English |
|---|---|
| Title of host publication | Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE |
| Subtitle of host publication | Comentarios a las acciones 1,2,5,6,8,13 y 15 |
| Publisher | Thomson Reuters/Aranzadi |
| Chapter | 8 |
| Pages | 275-296 |
| Publication status | Published - 2016 |
Keywords
- OECD BEPS Action Plan, BEPS Action 6, treaty abuse, treaty override, international taxation, effectiveness international law, effectiveness EU law
Cite this
De Pietro, C. (2016). Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override. In Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15 (pp. 275-296). Thomson Reuters/Aranzadi.
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title = "Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override",
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author = "{De Pietro}, Carla",
year = "2016",
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pages = "275--296",
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De Pietro, C 2016, Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override. in Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15. Thomson Reuters/Aranzadi, pp. 275-296.
Treaty abuse in Action 6 of the OECD BEPS action plan : A matter of effectiveness undermined by tax treaty override. / De Pietro, Carla.
Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15. Thomson Reuters/Aranzadi, 2016. p. 275-296.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review
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PY - 2016
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KW - OECD BEPS Action Plan, BEPS Action 6, treaty abuse, treaty override, international taxation, effectiveness international law, effectiveness EU law
M3 - Chapter
SP - 275
EP - 296
BT - Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE
PB - Thomson Reuters/Aranzadi
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De Pietro C. Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override. In Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15. Thomson Reuters/Aranzadi. 2016. p. 275-296